How the document is organised
The contents separate the policy statement and detailed implementation plan from explanations of the old tax system, the proposed solution and its expected impact. A milestones section records the 2015 BEPS package, the 2016 Inclusive Framework and the October 2021 agreement. These sections serve different purposes: the explanatory narrative gives context, while the original statement records the agreement at that time.
The timetable is historical
The brochure identifies 2022 as a target for developing implementation instruments and 2023 as a target implementation year. These are the original plan’s milestones, not present Singapore filing deadlines. Read subsequent OECD rules and current IRAS Pillar 2 guidance before using the brochure to assess an actual obligation.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗The archived download was unavailable during review. This limited guide uses indexed text from the original PDF; it does not claim to cover unread pages. Use the current related official guidance for operational requirements.
Current related official guidance ↗